30 Indicadores Básicos de Sostenibilidad (IBSO)

The 30 Indicadores Básicos de Sostenibilidad (IBSO) are a core set of metrics that help organisations in Mexico measure, manage and report their environmental, social and governance (ESG) performance.

They were defined by the Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad (CINIF) as part of NIS B-1, one of the country's first sustainability standards. The IBSO give companies of all sizes a practical starting point for ESG reporting and help them move toward international frameworks such as the GRI Standards and the ISSB standards.

What are the IBSO?

The IBSO are a set of 30 indicators covering the most relevant sustainability topics for organisations. They are organised into three blocks: 16 environmental, 6 social and 8 governance indicators. Of the 30, 21 are quantitative (absolute or relative numerical values) and 9 are qualitative (descriptions of policies or practices).

A distinctive feature of NIS B-1 is that, unlike frameworks that allow a materiality-based selection, it requires companies to determine, calculate and disclose all 30 indicators, regardless of sector, size or perceived relevance. This makes it easy to establish a baseline for non-financial performance and to communicate impacts transparently.

Structure of the IBSO

Environmental indicators

Examples include:

• Water consumption (per unit produced or per employee).
• GHG emissions (CO₂e), Scope 1 and Scope 2.
• Energy consumption (electrical, thermal and renewable).
• Generation and management of hazardous and non-hazardous waste.
• Use of recycled or biodegradable materials.

Social indicators

These assess performance on human rights, equity and organisational culture, for example:

• Percentage of women in management positions.
• Staff turnover rate.
• Average training hours per employee per year.
• Workplace accidents and lost days.
• Corporate volunteering initiatives.

Governance indicators

These look at business ethics and organisational structure, for example:

• Existence of a code of ethics and a whistleblowing channel.
• Diversity on the board of directors.
• Number of sanctions for unethical practices or corruption.
• Board performance evaluation.
• Frequency of sustainability reporting.

When they apply

The IBSO entered into force for financial years beginning on or after 1 January 2025. The first mandatory disclosure corresponds to the 2025 year-end and is published in 2026 alongside the financial statements, for entities that report under Mexico's accounting framework.

Advantages of the IBSO

• They make it easier to start ESG reporting without requiring complex certifications.
• They are compatible with international frameworks such as the GRI Standards and IFRS S1 and IFRS S2.
• They are adapted to the Mexican context, which makes them accessible for SMEs and companies maturing in sustainability.
• They support regulatory compliance as mandatory reporting frameworks expand.

Connection with other standards

The IBSO are part of NIS B-1, within Mexico's Normas de Información de Sostenibilidad (NIS) framework. Their structure is aligned with IFRS S1 and S2 from the ISSB and can be complemented with sector-specific indicators in areas such as energy, agribusiness or technology.

The 30 IBSO are an excellent entry point for Mexican organisations to measure and report their environmental, social and governance impact in a clear, standardised way. At Manglai we help companies measure their carbon footprint and prepare the sustainability reporting required by frameworks such as the NIS. Discover how Manglai can help you.